1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. The Plaintiff (former company’s name before the change) is a company that has completed both business registration and housing management registration with the business purpose of housing management business, etc.

B. On January 201, 2009, the Plaintiff entered into a management service contract for joint use facilities of the instant officetel with a non-profit corporation in charge of the management of Suwon-si Suwon-si 731 (hereinafter “instant officetel”) and received management fees by providing it from around January 2010 (hereinafter “instant service”).

C. The Plaintiff reported and paid to the Defendant value-added tax calculated by setting the management expenses that the Plaintiff received in return for the instant service as the revenue exempted from value-added tax on the ground that the instant service constitutes general management services that supply to multi-family housing exempt from value-added tax pursuant to Article 106(1)4-2 of the Restriction of Special Taxation Act.

On July 15, 2015, the Defendant issued to the Plaintiff the first term value-added tax for the year 2010 (value-added tax 41,092,899, value-added tax for the second term of the year 2010, value-added tax 17,157,021, value-added tax for the first term of the year 2011, 18,931,257, value-added tax for the second term of the year 201, 26,594, 26,844, value-added tax for the second term of the year 2011, 22,94, 35, 21, 204, 064, 06, value-added tax for the second term of the year 2012, 2013, 204, 254, 204, 205, 205, 2014).